VAT Directive — Article 17

The article's text

Article 17
1. The transfer by a taxable person of goods forming part of his business assets to another Member State shall be treated as a supply of goods for consideration.
‘Transfer to another Member State’ shall mean the dispatch or transport of movable tangible property by or on behalf of the taxable person, for the purposes of his business, to a destination outside the territory of the Member State in which the property is located, but within the Community.
to a destination outside the territory of the Member State in which the property is located, but within the Community.
2. The dispatch or transport of goods for the purposes of any of the following transactions shall not be regarded as a transfer to another Member State:
(a) 
the supply of the goods by the taxable person within the territory of the Member State in which the dispatch or transport ends, in accordance with the conditions laid down in Article 33;
(b) 
the supply of the goods, for installation or assembly by or on behalf of the supplier, by the taxable person within the territory of the Member State in which dispatch or transport of the goods ends, in accordance with the conditions laid down in Article 36;
(c) 
tfull texthe supply of the goods by the taxable person on board a ship, an aircraft or a train in the course of a passenger transport operation, in accordance with the conditions laid down in Article 37;
or a train in the course of a passenger transport operation, in accordance with the conditions laid down in Article 37;
(d) 
the supply of gas through a natural gas system situated within the territory of the Community or any network connected to such a system, the supply of electricity or the supply of heat or cooling energy through heating or cooling networks, in accordance with the conditions laid down in Articles 38 and 39;
(e) 
the supply of the goods by the taxable person within the territory of the Member State, in accordance with the conditions laid down in Articles 138, 146, 147, 148, 151 or 152;
territory of the Member State, in accordance with the conditions laid down in Articles 138, 146, 147, 148, 151 or 152;
(f) 
the supply of a service performed for the taxable person and consisting in valuations of, or work on, the goods in question physically carried out within the territory of the Member State in which dispatch or transport of the goods ends, provided that the goods, after being valued or worked upon, are returned to that taxable person in the Member State from which they were initially dispatched or transported;
upon, are returned to that taxable person in the Member State from which they were initially dispatched or transported;
(g) 
the temporary use of the goods within the territory of the Member State in which dispatch or transport of the goods ends, for the purposes of the supply of services by the taxable person established within the Member State in which dispatch or transport of the goods began;
(h) 
the temporary use of the goods, for a period not exceeding twenty-four months, within the territory of another Member State, in which the importation of the same goods from a third country with a view to their temporary use would be covered by the arrangements for temporary importation with full exemption from import duties.
temporary use would be covered by the arrangements for temporary importation with full exemption from import duties.
3. If one of the conditions governing eligibility under paragraph 2 is no longer met, the goods shall be regarded as having been transferred to another Member State. In such cases, the transfer shall be deemed to take place at the time when that condition ceases to be met.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

business association

NGO

EU citizen

public authority

company

Who	Country	What they wrote
Confederation of Industry of the Czech Republic	CZ	AT for the purposes of Article 214(1). 2. The supply of goods involving their transfer to another Member State in accordance with Article 17(1), carried out under the special scheme, is exempt in the Member State where the goods are dispatched or transported f ↗
IDSt e.V.	DE	oods' means the transfer of goods for the purpose of carrying out supplies or services in another Member State in accordance with Article 17(1), ..." 10 The second half of the sentence in Article 369xa, first subparagraph, point 1 of the VAT Directive: "... an ↗
IDSt e.V.	DE	oods' means the transfer of goods for the purpose of carrying out supplies or services in another Member State in accordance with Article 17(1), ..." 10 The second half of the sentence in Article 369xa, first subparagraph, point 1 of the VAT Directive: "... an ↗
Christian AMAND	BE	ticle 189(a), the new scheme does not include transfer of capital goods that are currently subject to non- transfers according to art. 17(2) or goods where there is no full right of deduction in the destination country. ↗
Fédération Bancaire Française	FR	ue celles couvertes par les états récapitulatifs, à l’exception des stocks sous contrat de dépôt dans les conditions énoncées à l’article 17 bis, qui cesseront d’exister. Nous comprenons donc que la facturation électronique ne concernera que les opérations eff ↗
Siemens AG	DE	ns the transfer of goods for the purpose of carrying out supplies of goods or services in another Member State in accordance with Article 17(1); ...' Clause 2 of the second subparagraph of Article 369xa. 1 No. 1 VAT Directive: "... and does not include..." sho ↗
Autorités françaises	FR	st due aux administrations nationales s’agissant notamment des transferts de stocks lorsque le régime de simplification prévu à l’article 17 bis de la directive TVA ne peut être mis en œuvre car l’acquéreur du bien n’est pas connu au moment du transfert Les au ↗

Source: public consultation submissions and position papers. n = 7 mentions; counted as a literal reference to the article number.

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